Access and authorisation
The 18 March 2025 guide uses Company/Business Tax for the business’s own users or Tax Agent Login, Business Client for agents. Authenticate with Singpass and choose Account, Appeal for Penalty Waiver (GST). Corppass GST (Filing and Applications) and/or GST (Payment) authority is required; the late-payment branch specifically calls for GST (Payment). Select the actual penalty type rather than treating both appeals as the same request.
Late-payment declarations
Select Goods and Services Tax and Late Payment Penalty Waiver. The three screenshot declarations acknowledge denial if this is not the first late payment within the last two years, undertake to pay future tax by the due date, and acknowledge rejection of future waiver appeals if tax obligations are late again. Agree before proceeding. This is a conditional appeal, not an automatic entitlement to cancellation.
Clear overdue filings and payment
Either appeal branch checks for outstanding GST returns; it will not process an appeal while they remain unfiled. Cancel returns to request selection, while OK takes the user to File GST Return to submit all overdue returns. Ensure any overdue tax has been paid and the payment is reflected in View Account Summary before submitting the appeal. Filing outstanding returns and recording the payment are separate checks.
Periods and contact details
Enter accounting-period end, designation, phone and email. A foreign-number option allows country code, area code and overseas number. Late-payment appeals are available for periods with recently imposed penalties; the source does not define a numerical recent-period limit here. Late-submission appeals cover accounting periods up to 12 months before the appeal date. Choose Late Submission Penalty Waiver for that branch and complete the same contact details.
Reasons, result and retained evidence
Submit the details and confirm them, or cancel to correct them. If directed to Select Reasons, choose applicable reasons or explain Others in the text field, confirm their truth and the stated condition, then submit. The result page displays the outcome, supports Save as PDF/Print and New Request, and is stored under Notices/Letters, GST. Keep the outcome rather than assuming submission itself confirms a waiver.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗